BIR Guidelines for eAFS system for attachments of ITR

RMC 82-2020: Prescribing Guidelines on the Use of eAFS System for the Submission of Attachments to the Income Tax Returns of Taxpayers with Fiscal-Year Accounting Period and in the Submission of Attachments to the Quarterly Income Tax Returns

Guidelines for eAFS system for ITR attachments

Summary:

• Submission of attachments to ITRs of taxpayers adopting the fiscal-year accounting period
• Submission of attachments to the quarterly ITRs

The Bureau of Internal Revenue (BIR) as of August 11, 2020, gave Revenue Memorandum Circular No. 82-2020 (RMC No. 82-2020), which is effective immediately. The subject of this memorandum is “Prescribing Guidelines on the Use of eAFS System for the Submission of Attachments to the Income Tax Returns of Taxpayers with Fiscal-Year Accounting Period and in the Submission of Attachments to the Quarterly Income Tax Returns”.

This circular is meant to advise all taxpayers that the eAFS System is available for the submission of attachments to the ITRs of taxpayers with fiscal-year accounting period, also attachments to the quarterly income tax returns.

All concerned taxpayers, availing the facilities of the eAFS System, whether or not registered under the Large Taxpayers Service, must scan the required documents and comply with the following procedures:
A. Submission of attachments to ITRs of taxpayers adopting the fiscal-year accounting period, the three (3) categories for each group of scanned documents for manually and electronically filed documents prescribed under the provisions of Item II of RMC No. 49- 2020 shall still be still observed, except for the naming convention of the files, as follows:

File I – Income Tax Return : EAFSXXXXXXXXXTRTYMIUYYYY .
File 2 – Audited Financial Statements : EAFSXXXXXXXXXAFSTYMMYYYY
File 3 – Other Attachments : EAFSXXXXXXXXXOTHTYMMYYYY-01

Where : XXXXXXXXXX is the 9-digit TIN
: TY is the placeholder for Taxable Year to identify it as annual submission; regardless if Fiscal or Calendar Year submission
: MM is the Month end of the Taxable Year
: YYYY is the Year Ended 01 is the first file of other attachments, up to 99    (applicable for File 3 – Other Attachments)

Example 1 – Taxpayer submitting for Calendar year 2020 (ended December 31,2020); with TIN 123-456-789

File 1 – EAFS123456789ITRTY122020
File 2 – EAFS123456789AFSTY122020
File 3 – EAFS123456789OTHTY122020-01

Example 1-Taxpayer submitting for Fiscal year ended October 31,2020;
with TIN 987-654-321

File 1 – EAFS987654321ITRTY102020
File 2 – EAFS987654321AFSTY102020
File 3 – EAFS987654321OTHTY122020-01

B. For submission of attachments to the quarterly ITRs, the following documents must be scanned and classified with their corresponding names:

Document Group and File NameManually FiledElectronically FilledFile 1EAFSXXXXXXXXXITR#QMMYYYYWhere:XXXXXXXXX- 9 digital TIN number #- Taxable quarter covered by the attachmentsMM- Calendar month ending of the taxable year YYYY- Taxable year covered by the attachments Quarterly Income Tax Return:

BIR Form 1701Q

BIR Form 1702Q

Filing Reference Number/ Email NotificationFile 2

EAFSXXXXXXXXXOTH#QMMYYYY-01
Where:
XXXXXXXXX- 9 digital TIN number

#- Taxable quarter covered by the attachments

MM- Calendar month ending of the taxable year

YYYY- Taxable year covered by the attachments

01- 1st file of the other attachments
File size should NOT exceed 4.8 GB

Incase of additional files:
EAFSXXXXXXXXXOTH#QMMYYYY-02
Where:
XXXXXXXXX- 9 digital TIN number

#- Taxable quarter covered by the attachments

MM- Calendar month ending of the taxable year

YYYY- Taxable year covered by the attachments

02- 2nd file of the other attachments

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